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Selon le Plan Comptable Général 2025, le compte 6711 s'intègre dans la hiérarchie suivante :",[],{},{"nodeType":114,"data":115,"content":116},"unordered-list",{},[117,128,138,148],{"nodeType":118,"data":119,"content":120},"list-item",{},[121],{"nodeType":87,"data":122,"content":123},{},[124],{"nodeType":82,"value":125,"marks":126,"data":127},"Classe 6 : Comptes de charges",[],{},{"nodeType":118,"data":129,"content":130},{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"67 : Charges exceptionnelles",[],{},{"nodeType":118,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"671 : Charges exceptionnelles sur opérations de gestion",[],{},{"nodeType":118,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"6711 : Pénalités sur marchés (et dédits payés sur achats et ventes)",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Le compte 6711 permet de distinguer ces charges spécifiques des autres charges exceptionnelles, facilitant ainsi l'analyse financière et le suivi des pénalités contractuelles supportées par l'entreprise.",[],{},{"nodeType":95,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Quand utiliser le compte 6711 ?",[],{},{"nodeType":87,"data":173,"content":174},{},[175],{"nodeType":82,"value":176,"marks":177,"data":178},"Le compte 6711 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":180,"data":181,"content":182},"ordered-list",{},[183,193,203],{"nodeType":118,"data":184,"content":185},{},[186],{"nodeType":87,"data":187,"content":188},{},[189],{"nodeType":82,"value":190,"marks":191,"data":192},"Pénalités sur marchés : Lorsque l'entreprise doit payer des pénalités suite au non-respect des clauses d'un contrat commercial ou d'un marché public (retard de livraison, non-conformité des prestations, etc.)",[],{},{"nodeType":118,"data":194,"content":195},{},[196],{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"Dédits payés sur achats : Quand l'entreprise verse une indemnité pour se désengager d'un contrat d'achat qu'elle avait initialement conclu",[],{},{"nodeType":118,"data":204,"content":205},{},[206],{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"Dédits payés sur ventes : Lorsque l'entreprise verse une compensation à un client pour annuler une vente ou un contrat de prestation de services",[],{},{"nodeType":87,"data":214,"content":215},{},[216],{"nodeType":82,"value":217,"marks":218,"data":219},"Ces opérations sont comptabilisées en charges exceptionnelles car elles ne relèvent pas de l'activité courante et normale de l'entreprise. Elles sont généralement liées à des événements ponctuels et non récurrents, comme :",[],{},{"nodeType":114,"data":221,"content":222},{},[223,233,243,253],{"nodeType":118,"data":224,"content":225},{},[226],{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Des ruptures de contrat",[],{},{"nodeType":118,"data":234,"content":235},{},[236],{"nodeType":87,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"Des retards significatifs dans l'exécution d'une prestation",[],{},{"nodeType":118,"data":244,"content":245},{},[246],{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Des annulations de commandes importantes",[],{},{"nodeType":118,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Des manquements à des engagements contractuels",[],{},{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Il convient de distinguer ces pénalités exceptionnelles des pénalités fiscales et amendes qui sont à comptabiliser au compte 6582 « Pénalités, amendes fiscales et pénales ».",[],{},{"nodeType":95,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"Quels sont les impacts fiscaux du compte 6711 ?",[],{},{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"L'utilisation du compte 6711 pour enregistrer les pénalités sur marchés et les dédits payés comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":180,"data":285,"content":286},{},[287,340,359,378],{"nodeType":118,"data":288,"content":289},{},[290,307],{"nodeType":87,"data":291,"content":292},{},[293,299,303],{"nodeType":82,"value":294,"marks":295,"data":298},"Déductibilité fiscale",[296],{"type":297},"bold",{},{"nodeType":82,"value":300,"marks":301,"data":302}," - Les pénalités contractuelles et dédits payés sur marchés sont généralement déductibles du résultat fiscal car ils sont considérés comme des charges liées à l'exploitation normale de l'entreprise, même s'ils sont classés en charges exceptionnelles d'un point de vue comptable",[],{},{"nodeType":82,"value":304,"marks":305,"data":306},"\n   - Cette déductibilité s'applique à condition que ces pénalités soient :",[],{},{"nodeType":114,"data":308,"content":309},{},[310,320,330],{"nodeType":118,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Justifiées par des documents probants (contrats, avenants, factures)",[],{},{"nodeType":118,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Engagées dans l'intérêt de l'entreprise",[],{},{"nodeType":118,"data":331,"content":332},{},[333],{"nodeType":87,"data":334,"content":335},{},[336],{"nodeType":82,"value":337,"marks":338,"data":339},"Comptabilisées dans l'exercice concerné",[],{},{"nodeType":118,"data":341,"content":342},{},[343],{"nodeType":87,"data":344,"content":345},{},[346,351,355],{"nodeType":82,"value":347,"marks":348,"data":350},"Distinction avec les pénalités fiscales",[349],{"type":297},{},{"nodeType":82,"value":352,"marks":353,"data":354}," - Contrairement aux pénalités sur marchés, les pénalités fiscales (comptabilisées au compte 6582) ne sont généralement pas déductibles du résultat fiscal",[],{},{"nodeType":82,"value":356,"marks":357,"data":358},"\n   - Il est donc important de bien distinguer ces deux types de pénalités pour éviter des erreurs de traitement fiscal",[],{},{"nodeType":118,"data":360,"content":361},{},[362],{"nodeType":87,"data":363,"content":364},{},[365,370,374],{"nodeType":82,"value":366,"marks":367,"data":369},"TVA",[368],{"type":297},{},{"nodeType":82,"value":371,"marks":372,"data":373}," - Les pénalités sur marchés et dédits sont généralement considérés comme des indemnités et non comme la rémunération d'une prestation",[],{},{"nodeType":82,"value":375,"marks":376,"data":377},"\n   - À ce titre, ils sont habituellement hors champ d'application de la TVA",[],{},{"nodeType":118,"data":379,"content":380},{},[381],{"nodeType":87,"data":382,"content":383},{},[384,389,393],{"nodeType":82,"value":385,"marks":386,"data":388},"Documentation et justification",[387],{"type":297},{},{"nodeType":82,"value":390,"marks":391,"data":392}," - En cas de contrôle fiscal, l'entreprise doit être en mesure de justifier la nature exceptionnelle de ces charges",[],{},{"nodeType":82,"value":394,"marks":395,"data":396},"\n   - Une documentation claire sur les circonstances ayant conduit au paiement de ces pénalités est essentielle",[],{},{"nodeType":95,"data":398,"content":399},{},[400],{"nodeType":82,"value":401,"marks":402,"data":403},"3 point clés à retenir sur le compte 6711",[],{},{"nodeType":114,"data":405,"content":406},{},[407,417,427],{"nodeType":118,"data":408,"content":409},{},[410],{"nodeType":87,"data":411,"content":412},{},[413],{"nodeType":82,"value":414,"marks":415,"data":416},"Le compte 6711 enregistre spécifiquement les pénalités contractuelles et dédits payés sur marchés, à distinguer des pénalités fiscales ou amendes qui relèvent du compte 6582.",[],{},{"nodeType":118,"data":418,"content":419},{},[420],{"nodeType":87,"data":421,"content":422},{},[423],{"nodeType":82,"value":424,"marks":425,"data":426},"Ces charges sont considérées comme exceptionnelles car non récurrentes et non liées à l'exploitation normale, mais restent généralement déductibles fiscalement contrairement aux amendes fiscales.",[],{},{"nodeType":118,"data":428,"content":429},{},[430],{"nodeType":87,"data":431,"content":432},{},[433],{"nodeType":82,"value":434,"marks":435,"data":436},"Une documentation rigoureuse des circonstances justifiant ces pénalités est essentielle pour sécuriser leur traitement comptable et fiscal en cas de contrôle.",[],{},"compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",false,[440],{"metadata":441,"sys":444,"fields":456},{"tags":442,"concepts":443},[],[],{"space":445,"id":447,"type":16,"createdAt":448,"updatedAt":449,"environment":450,"publishedVersion":452,"revision":62,"contentType":453,"locale":29},{"sys":446},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":451},{"id":21,"type":12,"linkType":22},24,{"sys":454},{"type":12,"linkType":27,"id":455},"category",{"contentfulName":457,"modelCategoryName":458,"slug":459,"contentTypeSlug":460,"metaTitle":462,"metaDescription":463,"mainTitle":464,"subtitle":481,"heroImage":482,"ctaButton":504,"ctaLink":505},"Fiches pratiques - 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